Inter State sale declarations: assessing authorities may order movement but reassessment or revision remains under state sales tax law. The amendment revises section 6A(2) to allow the assessing authority, if a declaration is true and no inter State sale has occurred, to make an order at or before assessment so that movement of goods continues subject to section 6A(3); section 6A(3) permits reassessment on discovery of new facts and revision where findings are contrary to law, with such reassessment or revision to follow the State's general sales tax law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inter State sale declarations: assessing authorities may order movement but reassessment or revision remains under state sales tax law.
The amendment revises section 6A(2) to allow the assessing authority, if a declaration is true and no inter State sale has occurred, to make an order at or before assessment so that movement of goods continues subject to section 6A(3); section 6A(3) permits reassessment on discovery of new facts and revision where findings are contrary to law, with such reassessment or revision to follow the State's general sales tax law.
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